History

The First International Congress of University for Professors of Cost was held at the Universidad Nacional del Litoral, Paraná, Argentina, in November 1987, and its organization was supported by the Instituto Argentino de Profesores Universitários de Costos – IAPUCO. As a result of the Congress and based on the need to create institutions that would allow the systematic study of the discipline Cost, the professors who attended the event pledged to set up an International Institute of Cost as well as promote the creation of nationwide entities in several countries.

In September 1993 the Third International Congress of Cost was held in Madrid, Spain. The Congress was organized by the Universidad Autonoma de Madrid, Universidad Carlos III de Madrid, Universidad Alcala de Henares, Universidad Complutense de Madrid and Universidad Nacional de Educación a Distancia. It was also supported by the Instituto de Contabilidad y Auditoria de Cuentas de España, Instituto Internacional de Costos, Asociación Española de Contabilidad Directiva, and the Instituto Argentino de Profesores Universitarios de Costos.

At the end of the congresso, in Madrid, the Instituto Internacional de Costos, an institution that gathers professors of cost from several countries, approved a proposal presented by the Instituto de Economia da Universidade Estadual de Campinas and by the Departamento de Contabilidade e Atuária da Universidade de São Paulo to host the next congress in Brazil. The professors who attended the event in Brazil pledged to set up the Brazilian Cost Association. In that moment, Prof. Dr. Antônio Lopes de Sá wrote the following document:

“Declaration of Constitution of the Brazilian Cost Association, by the signatories in Madrid on September 23, 1993.

It is common sense that the institution of an entity, like in other countries, for the evolution of the Higher Scientific and Technological Knowledge becomes necessary, including for, in the future, and similarly to this 3rd International Congress of Cost, seek progress in the specific study of such specialty.

Therefore, as founders, representing several States of the Country, we set up the Brazilian Cost Association (BCA).

Madrid, 09/23/1993 ”

The following persons, representing Brazil, were present at the event in Madrid, signed the founding document:

The name BCA was suggested by Prof. Antônio Lopes de Sá.

In November 1994, the 1st Brazilian Congress of Strategic Cost Management was held at Universidade do Vale do Rio dos Sinos, São Leopoldo, attended by 253 people, university professors from Brazil and professionals of this field. At the end of the congress, on the 23rd, the Brazilian Cost Association was created as a scientific institution that brings together university professors and professionals of different areas of knowledge (accounting, administration, economics, engineering, and quality) who study cost management under interdisciplinary perspective. The spiral that is part of the BCA symbol stands for the effort of continuous improvement.

The Brazilian Cost Association is associated with the International Institute of Cost, like similar associations in other countries (e.g. IAPUCO in Argentina and ACODI in Spain).